<tr>
<th> </th>
<th colspan=3 align="center">
- <FONT SIZE="+3">I</FONT><FONT SIZE="+2">NVOICE</FONT>
+ <FONT SIZE="+3"><%= $notice_name ? substr($notice_name, 0, 1) : 'I' %></FONT><FONT SIZE="+2"><%= $notice_name ? uc(substr($notice_name, 1)) : 'NVOICE' %></FONT>
</th>
<th> </th>
</tr>